Determination of the service price for plowing Based on the cost of mechanization

In the paper, using the example of "Zlatibor Ecoagrarian", in the machinery ring "Agrotechnical Center", the analysis of the operating costs of mechanization and the calculated service price of plowing (without VAT) are shown, all with the aim of optimal use of existing agricultural machinery and renting. The total cost and price of plowing per working hour (€/h) were calculated based on the fixed ownership and variable operating costs of the Lamborghini Spire 80 Trend tractor (58 kW) and the Kuhn Master 103-3T double-row plow. The annual cost for the tractor was €19,004 and for the plough €1,993. Based on an annual use of the tractor of 400 hours and the plough of 120 hours, the price of the tractor-machine unit for plowing was calculated to be 64.12 €/h. This price for plowing is composed of the cost of the tractor 47.51 €/h or 74.09% and the plough 16.61 €/h or 25.91%. In the calculation structure of the total cost of the tractor, variable costs account for 61.08%, fixed costs account for 23.88%, workers' wages account for 6.54%, and profit margin accounts for 8.50%. The fixed cost of the plough accounts for 85.07% of the total cost and the variable 14.93%, excluding the cost of fuel, lubricants, wages and profit margin, as they are already included in the variable cost of the tractor. The paper presents one of the ways to calculate the operating costs of a tractor-machine unit in basic tillage. On this basis, farmers can rationally decide whether it is more profitable for them to buy a new tractor and plough or to use other farmers' plowing services and machinery rings.